Consolidated Statutes and Regulations Consolidated Statutes Consolidated Regulations Annual Statutes and Regulations Annual Statutes Annual Regulations Additional information Québec Official Publisher What’s new? Information note Policy of the Minister of Justice Laws: Amendments Laws: Provisions not in force Laws: Provisions brought into force Annual Statutes: PDF versions since 1996 Regulations: Amendments Annual Regulations: PDF versions since 1996 Court Decisions

T-0.1 - Act respecting the Québec sales tax

Section 381
Disposition versions

Full text
381. Subject to section 382, a corporation responsible for the administration of legal aid under the Act respecting legal aid and the provision of certain other legal services (chapter A-14) that pays tax in respect of a taxable supply of professional legal aid service is entitled to a rebate of the tax paid by the corporation in respect of the supply and shall not be entitled to any other rebate under this division in respect of tax on that supply.
1991, c. 67, s. 381; 2010, c. 12, s. 34.
381. Subject to section 382, a corporation responsible for the administration of legal aid under the Legal Aid Act (chapter A-14) that pays tax in respect of a taxable supply of professional legal aid service is entitled to a rebate of the tax paid by the corporation in respect of the supply and shall not be entitled to any other rebate under this division in respect of tax on that supply.
1991, c. 67, s. 381.
© Gouvernement du Québec